Hamill Estate

O’DONNELL, J.,

This decedent’s estate is again before the court, this time on exceptions to the adjudication of the auditing judge, the Honorable Edwin H. Satterthwaite, Specially Presiding. James Lyon Hamill, II, died testate on April 24, 1975, having named Industrial Valley Bank and Trust Company as executor of his will. *101The bank’s first and partial account stated to August 31, 1976, reported gross receipts of $739,480.79. In the will, testator, after making certain specific legacies, not here material, bequeathed the balance of the estate to a residuary trust for his wife, Grace L. Hamill,…